Legal Opinion

Philadelphia v. Halpern

Pennsylvania Court of Common Pleas, Philadelphia County

Decided March 21, 1951No. 7740Published

1Opinion of the Court

Sloane, J.,

— What is before us is defendant’s petition to strike off a personal property tax lien filed by the City of Philadelphia, plaintiff. The city filed an answer and new matter, but there is no fray over fact:

The city, on July 23, 1948, transmitted to the Pro*17thonotary of Philadelphia County a certified record of personal property taxes (and interest and penalty thereon), still due by defendant for the years 1925, 1926, 1927 and the years 1944, 1945, 1946. The prothonotary entered and docketed these taxes, with interest and penalties, on his “Personal Property Tax Lien Docket”, all this…

2Cases cited22 opinions

  1. Kuca v. Lehigh Valley Coal Co.Supreme Court of Pennsylvania · 1920
  2. Forbes Pioneer Boat Line v. Board of Commissioners of Everglades Drainage DistrictSupreme Court of the United States · 1922
  3. Danforth v. Groton Water Co.Massachusetts Supreme Judicial Court · 1901
  4. Kentucky Union Co. v. KentuckySupreme Court of the United States · 1911
  5. Farmers National Bank & Trust Co. v. Berks County Real Estate Co.Supreme Court of Pennsylvania · 1939

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